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Step 1
Preheat the oven to 375 degrees F and bring a pot of water to a boil.
Step 2
Once the water is boiling, add a generous pinch of salt and the cauliflower. Cook until tender but still slightly firm, 5 to 6 minutes. Drain and set aside. Mix the Parmesan, panko and 1/4 teaspoon pepper together in a small bowl and set aside.
Step 3
Add the butter to a large, high-sided pan and heat over medium heat until the butter is melted. Add the flour and whisk to incorporate the flour into the butter. Cook, whisking continuously, until the mixture is nutty smelling, 2 to 3 minutes. Slowly add the milk to the pan, whisking continuously. Add the garlic powder, onion powder, 1 teaspoon salt and some pepper. Whisk to combine and cook until slightly thickened and simmering. Add the pepper jack cheese and whisk to melt the cheese into the sauce. Turn the heat off.
Step 4
Add the drained cauliflower to the cheese sauce and stir to completely coat. Season with a pinch of salt and pepper. Add the cauliflower to a 9-inch square baking dish and top with the panko mixture.
Step 5
Transfer the baking dish to the oven and bake until the cauliflower is tender and the top is slightly browned in places, 25 to 30 minutes. Remove from the oven and serve immediately.